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TMI Blog2015 (12) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner before the expiry of a period of 1 year from the date of creation of the trust or the establishment of the institution, then the registration shall be granted from the first day of financial year in which the application is made. However, as per the second proviso the clause shall not apply in relation to any application made on or after the first day of June, 2007. Similarly, sub-section 2 of section 12A of the Act which was inserted into the statute from 1.6.2007 mandates that in a case where application for registration is made after the first day of June, 2007, the provisions of section 11 & 12 shall apply in relation to the income of such trust or institution from the assessment year immediately following the financial year in wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be expected to perform an impossible act. Non-registration u/s 43(1) of the Andhra Pradesh Charitable & Hindu Religious Institutions and Endowments Act, 1987 will not be a bar for the assessee in getting exemption u/s 11 of the Act when there is no such restriction put u/s 11, 12 & 13 of the Act. In view of the aforesaid we direct the CIT to grant registration u/s 12AA of the Act to the assessee without insisting upon registration u/s 43(1) of Andhra Pradesh Charitable & Hindu Religious Institutions and Endowments Act, 1987. - ITA No.202/Vizag/2012 - - - Dated:- 3-7-2014 - SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER For the Petitioner : Shri G.V.N. Hari, Advocate For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts as were called for by the CIT. The CIT after examining the books of accounts and being satisfied with the objects of the assessee society as well as genuineness of its activities was of the view that registration u/s 12A of the Act is required to be granted to the assessee with effect from the assessment year commencing from 1.4.2010 i.e. assessment year 2010-11 provided the assessee gets itself registered u/s 43(1) of the Andhra Pradesh Charitable Hindu Religious Institutions and Endowments Act, 1987. 3. Being aggrieved of the aforesaid order of the CIT, the assessee is before us. 4. We have heard the parties and perused the impugned order of the CIT as well as other materials on record. The grievance of the assessee as put forw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner before the expiry of a period of 1 year from the date of creation of the trust or the establishment of the institution, then the registration shall be granted from the first day of financial year in which the application is made. However, as per the second proviso the clause shall not apply in relation to any application made on or after the first day of June, 2007. Similarly, sub-section 2 of section 12A of the Act which was inserted into the statute from 1.6.2007 mandates that in a case where application for registration is made after the first day of June, 2007, the provisions of section 11 12 shall apply in relation to the income of such trust or institution from the assessment year immediately following the financial year in whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... radesh Charitable Hindu Religious Institutions and Endowments Act, 1987, registration u/s 43(1) cannot be made a condition precedent for getting registration u/s 12AA of the Act. Assessee cannot be expected to perform an impossible act. Even otherwise also the coordinate bench of this Tribunal in case of DDIT Vs. Society for integrated development in urban and rural areas ITA No.674/Hyd/2011 dated 3.1.2014 has held that non-registration u/s 43(1) of the Andhra Pradesh Charitable Hindu Religious Institutions and Endowments Act, 1987 will not be a bar for the assessee in getting exemption u/s 11 of the Act when there is no such restriction put u/s 11, 12 13 of the Act. Therefore, respectfully following the aforesaid view of the coordina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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